The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912825" target="_blank" >RIV/62156489:43110/17:43912825 - isvavai.cz</a>

Výsledek na webu

<a href="http://ocs.ef.jcu.cz/index.php/inproforum/INP2017/paper/viewFile/951/613" target="_blank" >http://ocs.ef.jcu.cz/index.php/inproforum/INP2017/paper/viewFile/951/613</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia

Popis výsledku v původním jazyce

The article is focused on a sample of 25 Slovak hospitals that were debt eliminated in 2011. The main aim of the paper is to identify the key factors that affect the cash flow of monitored hospitals in Slovakia. The partial aim is to create a simplified cash flow through the indirect method for the years 2009-2015, which has been explored in time by the rate of increase. A panel regression analysis of individual cash flow items was also performed to identify key factors. The situation of hospitals in Slovakia in 2010 was so serious that despite the received return assistance in 2009, the government decided to relieve 25 Slovak hospitals in 2011. This was a non-repayable financial assistance of approximately EUR 350 million. Key operating factors have been identified as earning after taxes, change of reserve status, change of short-term payables, acquisition of long-term tangible and intangible fixed assets and to a minimum, changes of supplies and changes of liabilities.

Název v anglickém jazyce

The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia

Popis výsledku anglicky

The article is focused on a sample of 25 Slovak hospitals that were debt eliminated in 2011. The main aim of the paper is to identify the key factors that affect the cash flow of monitored hospitals in Slovakia. The partial aim is to create a simplified cash flow through the indirect method for the years 2009-2015, which has been explored in time by the rate of increase. A panel regression analysis of individual cash flow items was also performed to identify key factors. The situation of hospitals in Slovakia in 2010 was so serious that despite the received return assistance in 2009, the government decided to relieve 25 Slovak hospitals in 2011. This was a non-repayable financial assistance of approximately EUR 350 million. Key operating factors have been identified as earning after taxes, change of reserve status, change of short-term payables, acquisition of long-term tangible and intangible fixed assets and to a minimum, changes of supplies and changes of liabilities.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 11th International Scientific Conference INPROFORUM

ISBN

978-80-7394-667-8

ISSN

2336-6788

e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

151-158

Název nakladatele

Jihočeská univerzita v Českých Budějovicích

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

9. 11. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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